普通高等院校理工农林类与文法财经类学生培养成本差异分析

On Difference in Educational Cost between Science Students and Arts Students

本文以教育部对高等院校办学条件的规定为基础,以高等院校财务统计报表数据为依据,对理工农林类与文法财经类不同类型学生的培养成本进行了差异分析,旨在为确立合理的成本分摊机制、优化配置高等教育资源和制定合理的拨款与收费政策提供依据。

On the basis of the rules on the condition of running a school by MOE, in accordance with financial statistics reports of high education, the paper analyzes the differences in educational cost between the students majoring in the fields of science, technology, agriculture and forestry and the students majoring in the fields of arts, laws,finance and economics. It aims at offering the gist for establishing a mechanism of logical cost allocation, optimizing and allocating resources of high education, and making a rational policy on financial allocation and collecting fees.